Section 201 | Consequences of Non-Compliance to TDS

CA.R.S.KALRA , Last updated: 16 March 2021  
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201. (1) Where any person, including the principal officer of a company, - who is required to deduct any sum in accordance with the provisions of this Act; or referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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